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GENERAL AND MISCELLANEOUS (GM)

GM - 1	What is the Idaho State Tax Commission’s mailing address? Income tax returns and estimated payments are mailed to: Idaho State Tax Commission PO Box 56 Boise ID 83756-0056 Payments for electronically filed income tax returns are mailed to: Idaho State Tax Commission PO Box 83784 Boise ID 83707-3784 Permit-based tax returns (sales tax, income tax withholding, etc.) are mailed to: Idaho State Tax Commission PO Box 76 Boise ID 83707-0076 General correspondence and 1099 forms are mailed to: Idaho State Tax Commission PO Box 36 Boise ID 83722-0410 If you're sending correspondence to a specific employee at the Tax Commission, please include "c/o" and the employee's name above the first line of the address. Physical addresses of the Tax Commission's offices are in FAQ GM-3. Contact us if you need more information. Return to Questions
GM - 2	Where do I send my federal income tax return if I live in Idaho? Idaho taxpayers should mail their federal income tax returns to the address listed on the Internal Revenue Service Web site. Contact us if you need more information. Return to Questions
GM - 3	Does the Tax Commission have an office near me? The Tax Commission is headquartered in Boise and has five other offices in Idaho. The U.S. Postal Service will not deliver mail to the physical address in Boise. You must send Boise mail to one of the PO boxes listed in GM-1. Idaho State Tax Commission Phone (208) 334-7660 (800) 972-7660 800 Park Blvd., Plaza IV Boise, ID 83712 Idaho State Tax Commission 1910 Northwest Blvd., Suite 100 Coeur d’Alene, ID 83814-2676 Idaho State Tax Commission 150 Shoup Ave., Suite 16 Idaho Falls, ID 83402-3653 Idaho State Tax Commission 1118 "F" Street Lewiston, ID 83501-1930 Idaho State Tax Commission 611 Wilson Ave., Suite 5 Pocatello, ID 83201-5046 Idaho State Tax Commission 440 Falls Ave. Twin Falls, ID 83301 Contact us if you need more information. Return to Questions
GM - 4	I need a form and I can't find it on the Web site. Most of our forms are available in the Forms section of our Web site. However, permit-based tax forms, such as Form 850 for sales tax and Form 910 for Idaho income tax withholding, are not on our Web site because they must be personalized for each user. For replacement forms, call Taxpayer Services at 334-7660 in the Boise area, or (800) 972-7660 toll free. If hearing impaired, call (800) 377-3529. Contact us if you need more information. Return to Questions
GM - 6	How do I get exempt status for my nonprofit organization? Call the Internal Revenue Service (IRS) at (877) 829-5500 to request approval for an income tax exemption. If the IRS grants the exempt status, your organization will also be exempt from Idaho income tax, unless it reports unrelated business income on a Federal Form 990-T. Nonprofit organizations reporting unrelated business income must file an Idaho Corporation Income Tax Return and pay the Idaho tax on this income. The IRS exemption does not exempt an organization from other Idaho taxes, such as sales tax or property tax. For more information on how to apply for exempt status, visit the Charities and Non-Profits section of the IRS Web site or contact your professional tax advisor. Contact us if you need more information. Return to Questions
GM - 7	Do I need to register my exempt organization in Idaho? Yes. You must register with the Idaho Secretary of State. For more information, visit www.idsos.state.id.us/corp/corindex.htm or call (208) 334-2300. You may also need to register to get a seller's permit or an Idaho withholding account from the Idaho State Tax Commission. If your exempt organization is in Idaho and you make retail sales, you need an Idaho seller's permit. If you have employees, you need an Idaho withholding account. You can register at business.idaho.gov. If you prefer to send us a paper form, use the Idaho Business Registration Form, IBR-1. Contact us if you need more information. Return to Questions
GM - 8	Can I use my credit/debit card to pay Idaho taxes (e.g. individual income tax, sales tax, etc.)? Yes. There are several ways to pay Idaho taxes with a credit/debit card: Online. Click on Electronic Payments on our Web site. By telephone. Call us at 334-7660 in the Boise area or (800) 972-7660 toll free. In person. Visit one of our offices. We accept American Express, Discover, MasterCard, and Visa for online credit card payments except use tax paid with Form 850-U, cigarette penalty paid with Form 1550-U, and tobacco use tax paid with Form 1350-U. You can also make payments with electronic checks (e-checks), by clicking on Electronic Payments on our Web site. As of Jan. 1, 2009, a convenience fee will be added to all credit/debit card and e-check tax payments. The Idaho State Tax Commission will no longer pay the bank fees to process these payments. The convenience fee is 3% of each credit/debit card payment and $5 for each e-check payment. Access Idaho, a third-party provider, will collect the fee. You can also pay by electronic funds transfer using ACH Debit and ACH Credit. Businesses making payments of $100,000 or more must use electronic funds transfer. For more information, read our Electronic Payments Brochure. Contact us if you need more information. Return to Questions
GM - 9	Do I have to pay a fee when I use my credit card to pay Idaho taxes? As of Jan. 1, 2009, a convenience fee will be added to all credit/debit card and e-check tax payments. The Idaho State Tax Commission will no longer pay the bank fees to process these payments. The convenience fee is 3% of each credit/debit card payment and $5 for each e-check payment. Access Idaho, a third-party provider, will collect the fee. Contact us if you need more information. Return to Questions
GM - 10	What is Idaho's interest rate for taxes? Year Annual Monthly Daily 2009 5%   0.0042 0.00013699 2008 7%   0.0058 0.00019178 2007 7%   0.0058 0.00019178 2006 6%   0.0050 0.00016393 2005 6%   0.0050 0.00016393 2004 6% 0.0050 0.00016393 2003 5% 0.0042 0.00013699 2002 7% 0.0058 0.00019178 2001 8% 0.0067 0.00021918 2000 8% 0.0067 0.00021918 1999 7% 0.0058 0.00019178 1998 8% 0.0067 0.00021918 1997 9% 0.0075 0.00024658 1996 8% 0.0067 0.00021918 1995 9% 0.0075 0.00024658 1994 7% 0.0058 0.00019178 7/81-12/93 12% 0.0100 0.00032877 Contact us if you need more information. Return to Questions
GM - 11	How should I calculate penalties for permit-based returns, such as sales and use tax (Form 850) or income tax withholding (Form 910)? Permit-Based Taxes (except withholding): For most permit-based taxes, returns filed late are subject to penalty. No penalty is due if no tax is due. Penalty is 5% (.05) of the tax due for each late month or portion of a month. The maximum penalty is 25% (.25) and the minimum penalty amount is $10. Example 1: A sales and use tax return, with $200 of tax to be paid, due on May 20, is filed on Sept. 10. The return is filed four months late. Therefore, the penalty is 20% (4 months x 5%), or $40 ($200 x 20%). Example 2: A sales and use tax return, with $50 of tax to be paid, due July 20, is filed on July 31. The return is within the first month of being late, so penalty is calculated at 5% ($50 x 5% = $2.50). The penalty is $10 since $2.50 is less than the minimum penalty. Income Tax Withholding: If you don't file your withholding payment on or before the due date, you'll be charged a penalty of 5% (.05) of the tax due for each month that goes by until the payment is made. If you made a payment on time, but underpaid the tax, the tax due is subject to a penalty of one-half percent (0.5% or .005) of the tax due for each month that goes by until the payment is made. The minimum penalty amount is $10. The maximum penalty is 25% (.25) of the tax due. Example 1: An income tax withholding payment of $200 was due on May 20. The tax payment was mailed on Sept. 10 and is four months late. Therefore, the penalty is 20% (4 months x 5%), or $40 ($200 x 20%). Example 2: An income tax withholding payment of $200 was due and paid on May 20. The amount actually withheld was $3,200. This created an underpayment. The balance of $3,000 was paid on Sept. 1, four months late. The penalty is 2% (4 months x .5%), or $60 ($3,000 x 2%). Contact us if you need more information. Return to Questions
GM - 12	How do I get a tax identification number? "Tax identification number" is a generic term that can refer to many types of tax accounts or permits. Some of them are explained below. Federal Employer Identification Number (EIN) All businesses, except sole proprietors with no employees, must get a federal employer identification number (EIN).  To apply for an EIN, do one of the following: Submit federal Form SS-4. Call (800) 829-4933 Apply online The Internal Revenue Service Web site has more information on federal employer identification numbers. Idaho Seller's Permit All businesses making retail sales in Idaho need an Idaho seller's permit. For information about making retail sales in Idaho, read our Retailers brochure #4. Idaho Use Tax Account Businesses making untaxed purchases for their own use (office supplies, equipment, etc.) must get a use tax account. For information about use tax, read Use Tax brochure #2. Idaho Travel & Convention Tax Account In addition to the 6% state sales tax, a 2% travel & convention tax must be collected on the rental of sleeping accommodations such as hotels, motels, bed and breakfast accommodations, and campground spaces. For information about travel & convention tax, read Food, Drink & Lodging brochure #16. Greater Boise Auditorium District Tax Account In addition to the 6% state sales tax and the 2% travel & convention tax, a 5% auditorium district tax must be collected on the rental of hotel or motel rooms in the Greater Boise Auditorium District. Idaho Income Tax Withholding Account All employers, as well as all nonresident businesses that bring employees into Idaho, must get an income tax withholding account.  For more information about Idaho income tax withholding, read A Guide to Idaho Income Tax Withholding. Note: The officers of a corporation are considered employees of the corporation. How to Apply for Idaho Accounts Use Form IBR-1 to apply for any of the state accounts mentioned above.  The IBR-1 is a combined application for the Tax Commission, Idaho Commerce and Labor, and the Industrial Commission. With this application you can get your seller's permit; use tax, travel & convention, Greater Boise Auditorium District, Idaho income tax withholding, and state unemployment accounts; and you can report your workers' compensation information to the Industrial Commission. You can complete and submit the IBR-1 form online at business.idaho.gov.  You should receive your account number in about 10 days using this system.  Or, you can download the IBR-1 and either mail the application to the Tax Commission at PO Box 36, Boise, ID  83722 or fax it to the Tax Commission at (208) 334-5364.  You should receive your account numbers within four weeks. Amusement Device Decal Permit The owner or operator of amusement devices must be permitted and purchase a $42 amusement device decal for each device in service.  The decal is valid from July 1 until June 30 of the following year.  An amusement device is any coin- or token-operated device used for amusement.  This includes coin-operated video game machines, pool tables, jukeboxes, pinball machines, and other similar devices.  Use Form 2 to apply for a permit and decal order. Idaho Beer Tax Permit and Idaho Wine Tax Permit An Idaho Beer Tax Permit and/or Idaho Wine Tax Permit is required if a business is: Making wine or beer at a facility in Idaho. Purchasing wine, beer, or premixed cocktails for sales to Idaho retailers. (Note: This applies only to a wholesaler selling to a retailer, not a business selling to the end consumer.) Use Form BWA to apply for the permits. Idaho Cigarette Tax Permit and Idaho Tobacco Tax Permit An Idaho Cigarette and/or Tobacco Tax Permit is required if a business is: Selling cigarettes or tobacco products to retailers or other wholesalers. Purchasing cigarettes or tobacco products from out-of-state vendors who are not licensed Idaho distributors. Blending tobacco. Located in another state and selling cigarettes to Idaho licensed cigarette wholesalers. Use Form CIG to apply for the permits. Contact us if you need more information. Return to Questions
GM - 13	What taxes does the Idaho State Tax Commission collect, and what are their rates? This chart gives you all the rates. For information on local option taxes, see SUT-14. Contact us if you need more information. Return to Questions
GM - 14	Is my federal economic stimulus payment taxable as Idaho income? No. Contact us if you need more information. Return to Questions
GM - 15	Is my tax information available to the public? Generally, no.  In most cases, the Idaho State Tax Commission is prohibited by law from sharing any information from the tax returns or audits of an individual, a business, or a nonprofit organization.  However, the law does allow us to disclose confidential tax information to a few authorized government agencies when needed to enforce payments such as taxes or child support. Tax lien information is a different matter.  Unlike tax returns, tax liens are a public notice of debt.  These liens attach to your property and your rights to property.  Once the Tax Commission has filed a tax lien with the Idaho Secretary of State, information from the lien is available to the public. Contact us if you need more information. Return to Questions